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I paid him ￡ 200( )
A. all in all
B. in the all
C. in all
D. all in
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(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he hadhoped, and he made a trading loss of ￡8,000 in the year to 31 March 2007. However, trading is now improving,and Donald has sufficient orders to ensure that the business will make profits of at least ￡30,000 in the year to31 March 2008.In order to raise funds to support his business over the last 15 months, Donald has sold a painting which wasgiven to him on the death of his grandmother in January 1998. The probate value of the painting was ￡3,200,and Donald sold it for ￡8,084 (after deduction of 6% commission costs) in November 2006.He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of ￡8,775 (afterindexation of ￡249 and taper relief of ￡975).Required:(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)
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4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading companythat makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,and commenced trading on the same day. The business has been successful, and the company has accumulateda large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben havereceived an offer from a rival company, which they are considering. The offer provides Bill and Ben with twoalternative methods of payment for the purchase of their shares:(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offerterms is that Bill and Ben would be retained as employees of the company on the same salary.Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.Required:(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March2006 will result in the highest after tax cash amount for Bill and Ben:(1) payment of a dividend, or(2) payment of a salary bonus.You are not required to consider the corporation tax (CT) implications for Flower Limited in youranswer. (5 marks)
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(b) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in theirshares immediately. Accordingly, instead of investing in the office building or the share portfolio they areconsidering two alternative strategies whereby, following the sale of the company’s business, a payment will bemade to the company’s shareholders.(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The paymentby the liquidator to the shareholders would then be ￡1 per share.The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategiesfor each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and childrenwith shareholdings of 200 shares or less.Required:Prepare notes explaining:– the amount chargeable to tax; and– the rates of tax that will applyin respect of each of the two strategies for each of the two groups of shareholders ready for your meetingwith the directors of Carver Ltd. You should assume that none of the shareholders will have any capitallosses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)Note:You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for theforeseeable future.
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Saul's brother left the matter entirely up to ______ and ______.A. I, heB. him, IC. me, heD. him, me
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If I had come here yesterday, I _______him.
A. would have seenB. would seeC. have seenD. saw
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Creating a World without SmokingSmoking will be banned in all pubs,clubs and workplaces from next year after historic votes in the Commons last night.After last-minute appeals from health campaigners,MPsopted for a blanket prohibition which will start in summer 2007,ending months of argument over whether smokers should be barred in pubs and restaurants only.They voted to ban smoking in all pubs and clubs by 384 to 184,a surprisingly large majority of 200.Smoking will still be allowed in the home and in places considered to be homes,such as prisons,care homes and hotels.Smokers lighting up in banned areas will face a fixed penality notice of ￡50 and spot fines of ￡200 will be introduced for failing to display no-smoking signs,with the possible penalty,if the issue goes to court,increasing to￡1,000.Carpline Flint,the Public Health Minister,also announced that the fine for failing to stop people smoking in banned areas would be increased to￡2,500一more than ten times the ￡200 originally proposed.The Bill also allows the Government to increase the age for buying cigarettes.Ministers will consult on raising it from 16 to 18.The Bill now goes to the Lords but will be through by the summer recess.Even a plan to allow smoking to continue in private clubs was thrown out as MPs on all sides were given permission to vote with their conscience rather than on a party line.Patricia Hewitt,the Health Secretary,said the Health Bill would ban smoking in "virtually every enclosed public place and workplace"in England and save thousands of lives a year.Smoke-free workplaces and public places"will become the norm".She said:"An additional 600,000 people will give up smoking as a result of this law and millions more will be protected from second-hand smoke."Peter Hollins,director-general of the British Heart Foundation,said:"The vote is a landmark victory for the public health of this country and will save the lives of many people." One can nevertheless smoke at home.A:Right B:Wrong C:Not mentioned
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共用题干
Creating a World without SmokingSmoking will be banned in all pubs,clubs and workplaces from next year after historic votes in the Commons last night.After last-minute appeals from health campaigners,MPsopted for a blanket prohibition which will start in summer 2007,ending months of argument over whether smokers should be barred in pubs and restaurants only.They voted to ban smoking in all pubs and clubs by 384 to 184,a surprisingly large majority of 200.Smoking will still be allowed in the home and in places considered to be homes,such as prisons,care homes and hotels.Smokers lighting up in banned areas will face a fixed penality notice of ￡50 and spot fines of ￡200 will be introduced for failing to display no-smoking signs,with the possible penalty,if the issue goes to court,increasing to￡1,000.Carpline Flint,the Public Health Minister,also announced that the fine for failing to stop people smoking in banned areas would be increased to￡2,500一more than ten times the ￡200 originally proposed.The Bill also allows the Government to increase the age for buying cigarettes.Ministers will consult on raising it from 16 to 18.The Bill now goes to the Lords but will be through by the summer recess.Even a plan to allow smoking to continue in private clubs was thrown out as MPs on all sides were given permission to vote with their conscience rather than on a party line.Patricia Hewitt,the Health Secretary,said the Health Bill would ban smoking in "virtually every enclosed public place and workplace"in England and save thousands of lives a year.Smoke-free workplaces and public places"will become the norm".She said:"An additional 600,000 people will give up smoking as a result of this law and millions more will be protected from second-hand smoke."Peter Hollins,director-general of the British Heart Foundation,said:"The vote is a landmark victory for the public health of this country and will save the lives of many people." The Government will shut down cigarette factories in large numbers.A:Right B:Wrong C:Not mentioned
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【单选题】在一个长度为n的顺序存储线性表中，向第i个元素（1￡ i￡n）之前插入一个新元素时，需要依次后移（）个元素。A．n-iB．n-i+1C．n-i-1D．i
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